USCPA备考知识点：内部控制中控制环境的要素

发布时间：2021-01-15

---

很多第一次备考USCPA考试的考生对于考点内容不是很了解，接下来就和51题库考试学习网一起去了解下吧!

What is the factors of control environment in internal control

Commitment to ethics and integrity

Board independence and oversight

Organizational structure

Commitment to competence

Accountability

Instructor’s tips:

The control environment includes the processes, structures, and standards that provide the foundation for an entity to establish a system of internal control

Primary inventory cost flow assumptions:

Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.

Instructor’s tips:

Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.

以上就是51题库考试学习网给大家带来关于USCPA考试备考知识点的相关分享，希望能够帮到大家，51题库考试学习网在此预祝广大考生都能取得优异成绩!

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。